Some companies purchase college students identity information through black intermediary
Recently, in order to crack down on tax evasion by using College Students information, the Beijing tax inspection department quickly launched a case investigation on a design consulting company in Beijing suspected of using College Students identity information to find out the fact that it falsely declared 25 college students identity information.
How do these companies obtain the identity information of college students? It is verified that the actual controller of the company is a college teacher. In 2017, the two sides signed a school enterprise cooperation agreement, which agreed to send college students to the company for internship. The teacher provided the company with the name and identity information of the students, but the students did not really participate in the internship.
In order to increase the cost and reduce the taxable income, the company falsely declared 292 items with the information from 2017 to January 2019, falsely listed personnel cost of 452600 yuan and tax evasion of 112500 yuan. In addition, it found that other illegal tax behaviors underpaid tax of 264700 yuan. The tax authorities will further punish the enterprises involved in the case in accordance with the regulations.
Similar cases have taken place in Shenzhen. According to the clue of falsely using the appeal risk, the tax inspection department carried out a surprise inspection on an asset management company in Shenzhen, and verified the fact that the enterprise falsely used 129 pieces of personal identity information in a short period of one and a half years, falsely increased the management fee and listed more expenses in the account book, and then less reported the fact of tax evasion of paying the enterprise income tax.
After investigation, it is found that from April 2017 to December 2018, the enterprise purchased a batch of personal information of university students in Xian through a black intermediary and listed them in the companys staff list. In fact, it neither signed a labor contract with them nor actually paid wages, resulting in tax evasion of 127300 yuan. At present, the tax authorities are dealing with it according to law.
After receiving the relevant tax related clues, Hebei tax authorities actively coordinate the public security department to set up a task force to quickly file and inspect the enterprises involved. The tax authorities and the public security organs should give full play to their respective advantages, focus on the analysis and judgment of the case, and check the information about the tax declaration, invoice collection and issuance, individual tax withholding and payment, and the bank capital transactions of the actual person in charge and relevant personnel by means of on-the-spot inspection, investigation and inquiry, item by item investigation, etc. After investigation, as a small-scale taxpayer, in order to achieve the purpose of paying less corporate income tax, the enterprises involved in the case falsely used the identity information of 15 college students and 5 other social personnel, falsely listed the cost of personnel of more than 200000 yuan, evaded tax of 50000 yuan, and found that other tax violations were less than 73500 yuan. At present, Cai, who divulges the personal identity information of the students, has been dealt with by his school and the public security organ, and the tax organ will further punish the enterprises involved in the case according to the law and regulations.
Individuals should pay attention to the declaration of individual income tax in time
The reporter noted that most of the employees in the above-mentioned cases are college students, because the college students have not really been employed, they pay less attention to their personal income tax information.
A tax expert analyzed to reporters that these cases have several common characteristics. For example, the main business of the enterprises involved in the case is to provide information consulting services, which can be used to offset relatively less costs. The business operators have made a false idea of increasing costs, risking their personal identity information, turning the profits into losses, and ultimately achieving the purpose of tax evasion u3002
In addition, the enterprise accurately pays fake wages. The forged wages of employees are all below the threshold of individual income tax, which can not only falsely increase the cost of wages, evade the enterprise income tax, but also fail to reach the threshold. Only declaration without withholding individual income tax will not increase the actual cost.
The head of the relevant department of the State Administration of Taxation pointed out that in the next step, the tax department will continue to actively communicate and coordinate with the relevant departments, strengthen the collection and analysis of clues, strengthen comprehensive governance, intensify the attack on the tax evasion of the fraudulent use of personal identity information, strengthen the protection and standardized management of College Students identity information, effectively protect the legitimate rights and interests of citizens, and create a fair and just tax camp Business environment.
The above-mentioned responsible person reminds the majority of tax paying enterprises to operate in accordance with the law, do not stretch your hand, you will be caught if you stretch out your hand.. It also reminds the majority of natural person taxpayers to pay attention to the protection of personal identity information, and pay attention to the declaration of individuals in a timely manner. If identity information is found to be misused, it should be reported to the public security department or the tax department immediately.
At present, the personal income tax app can query the details of personal income tax payment and employment information. Enterprises with false declaration are very easy to expose. If individuals find that there are declaration records of enterprises without employment, they can click the name of the unit on the app, and initiate appeal through the appeal button in the upper right corner. This process will not affect the taxpayers handling of tax related matters, nor will it affect the taxpayers handling of tax related matters It will not increase the tax burden of taxpayers.
He Daixin, deputy director of the Financial Research Office of the Financial Strategy Research Institute of the Chinese Academy of Social Sciences, told the daily economic news (wechat: nbdnews) that for individuals, tax related information, like personal income and property, is also very important financial information. The protection of tax related information is an important part of personal information protection. Individuals should strengthen their awareness of information protection to prevent crimes Criminals have a chance. In addition, the tax authorities are also paying attention to this aspect and should do a good job in information management and protection.
Reporter Zhang Zhongyin
Source: editor in charge of daily economic news: Yang Bin_ NF4368